2022 (3) TMI 731

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.... MR. JUSTICE DEEPAK ROSHAN Through Video Conferencing For the Petitioner : Mr. Nitin Kumar Pasari, Adv. For the Respondents : Mr. Salona Mittal, A.C to G.A.-I Heard learned counsel for the parties. Writ petitioner has been preferred for the following reliefs: "(a) For issuance of an appropriate writ, order or directions, directing upon the Respondent No.3 to show cause as t....

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....ate writ, order of direction, directing upon the respondents to show cause as to when a proceeding in terms of the Notice dated 11.12.2021 is pending, in terms of Form GST ASMT 10 issued under Section 61 of the Act read with Rule 99 (1) of the Rules, without there being any finalization thereof, how the registration of the assessee could not have been suspended. (d) Consequent thereupon, ....

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.... The only surviving grievance relates to blocking of the Input Tax Credit lying in the Electronic Credit Ledger of the petitioner. Petitioner has responded to the notice in Form GST ASMT 10 issued under Section 61 of the JGST Act, 2017 read with Rule 99(1) of the JGST Rules. Petitioner has also made representation before the respondent No.3 for revocation of the blocking of the Input Tax Credit ly....